Integration and Development of Enterprise Internal Audit and Big Data Based on Data Mining Technology

Abstract

Auditing based on big data is the trend in the future audit development. First, the technical environment provides a technical support platform for continuous auditing. Through the development of information technology to promote the merger between financial services, the company’s business operations have been digitized, and the original paper audit is also facing changes. This article aims to study the integration and development of enterprise internal audit and big data based on data mining technology. To this end, this article proposes a big data audit system, improves and optimizes the clustering algorithm (key algorithm) of data mining, and designs experiments and analysis to explore its related effects and improved performance, so that it can be more suitable for the research topic. The experimental results of this article show that the improved big data audit system improves the resource perfection of internal audit by 17.4%. The improved algorithm’s accuracy rate has increased by 31.4%, and the best clustering ability has also been improved by 20.7%, which can be well applied to the company’s internal audit.

Retracted: Integration and Development of Enterprise Internal Audit and Big Data Based on Data Mining Technology

“…This article has been retracted by Hindawi following an investigation undertaken by the publisher [ 1 ]. This investigation has uncovered evidence of one or more of the following indicators of systematic manipulation of the publication process: Discrepancies in scope Discrepancies in the description of the research reported Discrepancies between the availability of data and the research described Inappropriate citations Incoherent, meaningless and/or irrelevant content included in the article Peer-review manipulation …”

“…Tis article has been retracted by Hindawi following an investigation undertaken by the publisher [1]. Tis investigation has uncovered evidence of one or more of the following indicators of systematic manipulation of the publication process:…”

Pengaruh Penerapan Teknologi Big Data, Independensi Auditor, dan Kualitas Pelaporan Keuangan terhadap Efektivitas Proses Audit

“…Integrasi Big Data dan Analisis Data (BDA) ke dalam pendekatan perusahaan audit telah mengubah sifat hubungan antara auditor dan klien mereka (Salijeni et al, 2019). Audit berdasarkan Big Data adalah tren masa depan dalam pengembangan audit, dan menyediakan platform dukungan teknis untuk audit yang berkelanjutan (Nan, 2022). Sistem audit Big Data dapat meningkatkan kesempurnaan sumber daya audit internal, dan tingkat akurasi algoritme yang lebih baik telah meningkat sebesar 31,4% (Nan, 2022).…”

“…Audit berdasarkan Big Data adalah tren masa depan dalam pengembangan audit, dan menyediakan platform dukungan teknis untuk audit yang berkelanjutan (Nan, 2022). Sistem audit Big Data dapat meningkatkan kesempurnaan sumber daya audit internal, dan tingkat akurasi algoritme yang lebih baik telah meningkat sebesar 31,4% (Nan, 2022). Praktik audit data besar telah diterapkan di bidang keamanan medis, dan disarankan agar audit data besar dipromosikan untuk memperdalam pengembangannya (Qin et al, 2021).…”